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    <title>2026 (7) TMI 1159 - ITAT DELHI</title>
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    <description>Transfer-pricing adjustments relating to the project business segment and intra-group services are described as requiring fresh consideration by the TPO. The project-business adjustment is to be reconsidered in light of the record, DRP directions and treatment in the subsequent year, after affording the assessee a fair hearing. The intra-group-services adjustment is likewise to be freshly determined because the arm&#039;s length price was accepted in a subsequent assessment year. Both adjustments are to be re-adjudicated in accordance with law after hearing the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=795273</link>
      <description>Transfer-pricing adjustments relating to the project business segment and intra-group services are described as requiring fresh consideration by the TPO. The project-business adjustment is to be reconsidered in light of the record, DRP directions and treatment in the subsequent year, after affording the assessee a fair hearing. The intra-group-services adjustment is likewise to be freshly determined because the arm&#039;s length price was accepted in a subsequent assessment year. Both adjustments are to be re-adjudicated in accordance with law after hearing the assessee.</description>
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